以三种非参数方法为基础,评估了我国各地区国税机关税收征管效率,我国国税机关税收征管效率相对较低,有着一定波动增长趋势,但增幅较低,整体来说比较稳定,提升空间较大,之后对影响国税机关税收征管效率的因素进行了分析,主要包括相邻地区税收征管效率、就业比、城镇化等几个方面。 Based on the three non-parametric methods, the efficiency of tax collection and administration by tax authorities in various regions of China is evaluated. Tax collection and administration efficiency of China’s tax authorities is relatively low with a certain degree of fluctuation and growth. However, the rate of increase is relatively low and generally more stable. After that, it analyzes the factors that affect the tax administration efficiency of the taxation authorities, including the efficiency of tax collection and administration, employment ratio and urbanization in the neighboring regions.